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Réformes Fiscales en Amérique Latine à l’Ère de la Démocratie. Une Base de Données (Mise à Jour 2014)

By Department of Research and Chief Economist (VPS/RES/RES)

This document presents the codebook for a novel database of tax reforms for Latin America between 1990 and 2004 using the Worldwide Tax Summaries of PriceWaterhouseCoopers (PwC). The constraint we face is the interruption of the publication of our main source of information, the PriceWaterhouseCoopers International Tax Summaries, in 2005. This database can be used for studying the political economy of tax reforms in Latin America as it is shown in the accompanying paper “Tax Reforms in Latin America in an Era of Democracy”. Table 1 summarizes all the reforms that have been coded and that are in the accompanying stata dta file. Table 2 presents the detailed reforms.

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Identifiant https://doi.org/10.60966/lqvtwvkf
Licence Creative Commons Attribution–NonCommercial–NoDerivs 3.0 IGO
Relation
Citation

Scartascini, Carlos, 2015, Tax Reforms in Latin America in an Era of Democracy. A Database (2014 Update), IDB Open Data, https://doi.org/10.60966/lqvtwvkf
Issued date 2015-03-04
Modified date 2025-04-10
Balises/Mots-Clés Tax Reform
Langue English
Couverture Temporelle 1990-2004
Couverture Géographique
Argentina
Bolivia
Brazil
Chile
Colombia
Costa Rica
Dominican Republic
Ecuador
El Salvador
Guatemala
Honduras
Jamaica
Mexico
Nicaragua
Panama
Paraguay
Peru
Trinidad and Tobago
Uruguay
Venezuela
Couverture Régionale Amérique Latine et Caraïbes
Éditeur
Inter-American Development Bank
Auteur
Scartascini, Carlos
Type de Collecte de Données Donnée administrative
Type Statistique Donnée de Panel
Structure des Données Structured Data

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